M/S Om Sai Trading vs. The Assistant Commissioner Of State Tax
Facts
The petitioner, M/s Om Sai Trading, through its proprietor Mr. Avinash Suresh Aarya, filed a writ petition before the High Court of Chhattisgarh at Bilaspur. The respondents were the Assistant Commissioner of State Tax, Raipur-2, the Commissioner of the GST Department, and the Union of India. The specific tax period and the order or action under challenge are not detailed in the provided text. The procedural history indicates that the petitioner approached the High Court via a writ petition.
Held
The Court held that the petitioner should be permitted to prefer an appeal before the GST Appellate Tribunal. The reasoning was based on the petitioner's request and the respondents' lack of objection. The Court granted permission for the petitioner to file an appeal before the GST Appellate Tribunal within 30 days from the date of the order. Furthermore, any interim relief that had been granted by the High Court to the petitioner was ordered to continue for an additional period of 30 days. No specific issues regarding GST law were decided, as the petition was disposed of on a procedural ground.
Key Issues
1. Whether the petitioner should be permitted to prefer an appeal before the GST Appellate Tribunal, given that the Tribunal is now functional? The petitioner argued that since the GST Appellate Tribunal is operational, they should be allowed to pursue their appeal there. The respondents, represented by the Panel Lawyer for respondents No. 1 and 2, stated they had no objection to this prayer. The judgment does not record any specific arguments from the petitioner beyond this request, nor does it detail any arguments from the Union of India.
AI-generated summary — verify with the full judgment below
1
2026:CGHC:27546
NAFR HIGH COURT OF CHHATTISGARH AT BILASPUR WPT No. 208 of 2023 * - M/s Om Sai Trading Through Its Proprietor, Mr. Avinash Suresh Aarya, Present Address Plot- 49, Sindhu Nagar Society, Jaripatka Nagpur, Maharashtra. 440014
... Petitioner Versus 1 - The Assistant Commissioner Of State Tax Raipur-2 Raipur, Division-2, Chhattisgarh, Atal Nagar, 492101 2 - The Commissioner, Head Office Commercial Tax GST Department, North Block, Sector-19, Atal Nagar Nawa Raipur, District- Raipur, Chhattisgarh. 3 - The Union Of India Through Its Secretary, Department Of Revenue, Ministry Of Finance, North Block, New Delhi.- 110001
... Respondents For Petitioner : Mr. Harshmander Rastogi, Advocate For Respondents No. 1 & 2 : Mr. Ajay Kumrani, Panel Lawyer Hon’ble Shri Justice Rakesh Mohan Pandey Order on Board 03/07/2026
At the very outset, learned counsel appearing for the petitioner prays that the petitioner may be permitted to prefer an appeal before the GST Appellate Tribunal, as the said Tribunal is now functional.
Learned Panel Lawyer appearing for the respondents
The judgment continues below.
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Reproduced from the public record of the Chhattisgarh High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.